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The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 115/75-Central Excise, dated the 30th April, 1975 and was last amended by notification No. 7/1998-Central Excise, dated the 2nd June, 1998 [G.S.R. (E), dated the 2nd June, 1998.
Circular No.713/29/2003-CX Vide notification Nos. 34 and 35/2003-CE, both dated 30th April, 2003, exemptions have been given to fabrics and readymade garments and clothing accessories, upto specified clearance values. These exemptions are applicable to manufacturers having aggregate value of clearances below certain limits. For calculations of these limits, it has been, inter alia, prescribed that where these goods are cleared by one or more manufacturers from a factory
Circular No. 712/28/2003-CX I am directed to say that PAC in its 39th Report has given certain recommendations on para 2.5 and 2.6 of C&AG Report for the year 1998-99 relating to inordinate delay for recovery of confirmed demands and non-adjudication of demands. Simultaneously Board is also deeply concerned about the large number of cases pending adjudication at various levels.
In the CENVAT Credit Rules, 2002, in rule 9A, in sub-rule (4), for the figures and words “2nd day of May, 2003”, the figures and words “12th day of May, 2003” shall be substituted.
notification 13/2002- Central Excise (N.T.), dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R.152 (E), dated the 1st March 2002 and was last amended vide notification No.10/2003-Central Excise (N.T.), dated the 1st March, 2003 [G.S.R. 150(E), dated, the 1st March, 2003].
(a) in case the manufacturer, producer, first stage dealer or second stage dealer referred to in sub-rule (1), as the case may be, who has not made declaration of the goods referred to in the said sub-rule (1) or sub-rule (2) lying in stock as on the 31st day of March, 2003, on or before the 30th day of April, 2003, he shall make a declaration of goods referred to in sub-rule (1) or sub-rule (2), lying in stock as on the 1st day of April, 2003, and upon making such declaration he shall be entitled to avail the credit in the similar manner as referred in sub rule (1), sub-rule (2) or sub- rule (3) read with any notification issued thereunder
Circular No. 711/27/2003-CX I am directed to refer to the New Central Excise Manual released on 1.9.2001 and Board’s Circular No. 586/23/2001-CX dated 12.9.2001 wherein it was directed that Merchant Exporters, other than the Status holders (Super Star Trading House, Star Trading House, Trading House and Export House) have to, along with the bond executed for purpose of exports, furnish a security of 25% of bond amount and surety of full bond amount.
Government of India announces amendments to excise duties on woven fabrics and apparel processing under Notification No. 38/2003, effective April 30, 2003.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India.
Notification No. 36/2003 provides duty exemption for first clearances of specified goods, up to ₹25 lakh, with conditions on aggregate value and documentation.
